SEC Comment Letter for Ames Companies, Inc. (CIK 0001297756) — Mar 19, 2020
Ames Companies, Inc. (CIK 0001297756)
Date: March 19, 2020 · CIK: 0001297756 · Accession: 0000000000-20-002422
AI Filing Summary & Sentiment
File numbers found in text: 333-237166
Letter
March 18, 2020 Seth L. Kaplan Senior Vice President, General Counsel and Secretary Griffon Corporation 712 Fifth Avenue, 18th Floor New York, New York 10019 Re:Griffon Corporation Registration Statement on Form S-4 Filed March 13, 2020 File No. 333-237166 Dear Mr. Kaplan: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Thomas Jones at 202-551-3602 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Martin Nussbaum
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March 18, 2020
Seth L. Kaplan
Senior Vice President, General Counsel and Secretary
Griffon Corporation
712 Fifth Avenue, 18th Floor
New York, New York 10019
Re:Griffon Corporation
Registration Statement on Form S-4
Filed March 13, 2020
File No. 333-237166
Dear Mr. Kaplan:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Thomas Jones at 202-551-3602 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Martin Nussbaum